Kroos is leaving Bayern, he's running down his contract intentionally, even if he plays for Bayern next season, the following he will leave on a free, mark my words, I know Kroos mentality by watching him as a player since he was 19, he knows his value and he wants to try a new league, they are just playing hard-ball like United said Ronaldo can "rot in the stands" as they didn't like Real Madrids approach.
There's no major positive news with Kroos eg. "he is signing a new contract", they say "he will play next year", and they are doing this AHEAD of a clash with Manchester United in the CL a club he is hotly linked with, the news from the chairman today is just a political ploy in my opinion.
Gundogan is on a wage of around 25,000 to 35,000 per week, United can pay much more than Dortmund can offer, I can see him leaving.